First cycle
degree courses
Second cycle
degree courses
Single cycle
degree courses
School of Economics and Political Science
Course unit
EPP6077100, A.A. 2019/20

Information concerning the students who enrolled in A.Y. 2019/20

Information on the course unit
Degree course Second cycle degree in
EP2372, Degree course structure A.Y. 2017/18, A.Y. 2019/20
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Number of ECTS credits allocated 6.0
Type of assessment Mark
Course unit English denomination MANAGEMENT CONTROL AND FINANCE
Department of reference Department of Economics and Management
E-Learning website
Mandatory attendance No
Language of instruction English
Single Course unit The Course unit CANNOT be attended under the option Single Course unit attendance
Optional Course unit The Course unit can be chosen as Optional Course unit

Teacher in charge EMILIO PASSETTI SECS-P/07

ECTS: details
Type Scientific-Disciplinary Sector Credits allocated
Educational activities in elective or integrative disciplines SECS-P/07 Business Administration 6.0

Course unit organization
Period Second semester
Year 1st Year
Teaching method frontal

Type of hours Credits Teaching
Hours of
Individual study
Lecture 6.0 42 108.0 No turn

Start of activities 02/03/2020
End of activities 12/06/2020
Show course schedule 2019/20 Reg.2017 course timetable

Examination board
Examination board not defined

Prerequisites: Business Administration
Financial Accounting (how to construct financial statement and its structure)
Management Accounting (in particular cost analysis)
Target skills and knowledge: The key purpose of the course is to show how managers can use performance measurement and control systems to create value for an organization. Such performance measurement and control systems are intended as part of the governance of the firm, thus we will emphasize their role in guiding the strategic processes and their impact on management behaviors
At the end of the course students should be able to:
− Understand the implication of an organization’s strategy on the design of its performance and control system
− Choose an optimal control model
− Create a performance measurement system
− Identify key performance indicators that are consistent with an organization’s strategic objectives
− Build a Balanced Scorecard
− Identify and manage strategic risk
Examination methods: Attending students will work on some business cases and are required to hand in short reports and participate to the plenary discussions.
The final grade for attending students will be determined as follows:
Team work 40% + Final written exam 60% = 100%

Non attending student will have 100% of the grade determined by a final written exam.
Assessment criteria: Knowledge on performance measurement and control systems and ability to critically discuss the main issues that are related to their design and implementation.
Course unit contents: − Strategy, organization structures and information systems for performance measurement and control
− The design of performance measurement systems: profit plans, strategic profit performance and asset allocation, transfer pricing and the balanced scorecard
− The levers of controls: diagnostic and interactive control systems
Planned learning activities and teaching methods: We will use three complementary approaches: formal teaching by the instructor, class discussion of cases and team work activities.
This mix of approaches allow students on the one side to acquire the needed competences and on the other to be able to use these to solve practical cases and problems.
Additional notes about suggested reading: Robert Simons. 2014. Performance Measurement and Control Systems for Implementing Strategy – Text and Cases. Prentice Hall.

Additional material made available during the course
Textbooks (and optional supplementary readings)
  • Robert Simons, Performance Measurement and Control Systems for Implementing Strategy – Text and Cases. --: Prentice Hall, 2014. Cerca nel catalogo

Innovative teaching methods: Teaching and learning strategies
  • Lecturing
  • Problem based learning
  • Case study
  • Interactive lecturing
  • Working in group
  • Questioning
  • Action learning
  • Problem solving

Innovative teaching methods: Software or applications used
  • Moodle (files, quizzes, workshops, ...)

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